PASSPOINTPRO
D217
ACCOUNTING INFORMATION SYSTEMS
INTERNAL CONTROLS & IT CONTROLS TEST
100 focused practice questions with answers and explanations
100 A-D 100
QUESTIONS OPTIONS EXPLANATIONS
PassPointPro
, D217 INTERNAL CONTROLS & IT CONTROLS TEST
This focused D217 test reviews internal control and IT control concepts, including COSO, segregation of duties, authorization,
general IT controls, application controls, access management, change management, input validation, backup and recovery,
and continuous monitoring.
Directions: Choose the best answer from A-D. The correct answer and explanation appear immediately after each question.
PassPointPro • D217 Internal Controls & IT Controls Page 2
, Question 1
An auditor is evaluating whether Disaster Recovery Plan is operating effectively. Which evidence is MOST
relevant?
A. reviewed user listings, manager certifications, and remediation of exceptions
B. system rules that block the transaction before completion
C. control-testing results, deficiency reports, and remediation tracking
D. documented recovery procedures, test results, recovery priorities, and assigned responsibilities
Answer: D The most relevant evidence is documented recovery procedures, test results, recovery priorities, and assigned
responsibilities. This directly demonstrates the design or operation of Disaster Recovery Plan.
Question 2
Why is Multi-Factor Authentication important in an accounting information system?
A. Disaster recovery planning focuses on restoring technology and data after significant disruption.
B. Independent verification is stronger when the reviewer is not responsible for the activity being checked.
C. Control activities are specific actions designed to reduce identified risks.
D. MFA reduces reliance on a single credential such as a password.
Answer: D MFA reduces reliance on a single credential such as a password.
Question 3
An auditor is evaluating whether COSO Control Environment is operating effectively. Which evidence is
MOST relevant?
A. control-testing results, deficiency reports, and remediation tracking
B. documented review by a person independent of cash handling and recording
C. recovery logs, restoration evidence, and documented remediation
D. board oversight, ethics policies, accountability structures, and consistent enforcement
Answer: D The most relevant evidence is board oversight, ethics policies, accountability structures, and consistent
enforcement. This directly demonstrates the design or operation of COSO Control Environment.
Question 4
An auditor is evaluating whether Independent Verification is operating effectively. Which evidence is MOST
relevant?
A. reconciled pre- and post-processing counts and financial totals
B. documented procedures plus evidence they actually operated
C. role assignments showing incompatible duties are separated, supported by access logs
D. documented review by a person independent of cash handling and recording
Answer: D The most relevant evidence is documented review by a person independent of cash handling and recording. This
directly demonstrates the design or operation of Independent Verification.
PassPointPro • D217 Internal Controls & IT Controls Page 3
D217
ACCOUNTING INFORMATION SYSTEMS
INTERNAL CONTROLS & IT CONTROLS TEST
100 focused practice questions with answers and explanations
100 A-D 100
QUESTIONS OPTIONS EXPLANATIONS
PassPointPro
, D217 INTERNAL CONTROLS & IT CONTROLS TEST
This focused D217 test reviews internal control and IT control concepts, including COSO, segregation of duties, authorization,
general IT controls, application controls, access management, change management, input validation, backup and recovery,
and continuous monitoring.
Directions: Choose the best answer from A-D. The correct answer and explanation appear immediately after each question.
PassPointPro • D217 Internal Controls & IT Controls Page 2
, Question 1
An auditor is evaluating whether Disaster Recovery Plan is operating effectively. Which evidence is MOST
relevant?
A. reviewed user listings, manager certifications, and remediation of exceptions
B. system rules that block the transaction before completion
C. control-testing results, deficiency reports, and remediation tracking
D. documented recovery procedures, test results, recovery priorities, and assigned responsibilities
Answer: D The most relevant evidence is documented recovery procedures, test results, recovery priorities, and assigned
responsibilities. This directly demonstrates the design or operation of Disaster Recovery Plan.
Question 2
Why is Multi-Factor Authentication important in an accounting information system?
A. Disaster recovery planning focuses on restoring technology and data after significant disruption.
B. Independent verification is stronger when the reviewer is not responsible for the activity being checked.
C. Control activities are specific actions designed to reduce identified risks.
D. MFA reduces reliance on a single credential such as a password.
Answer: D MFA reduces reliance on a single credential such as a password.
Question 3
An auditor is evaluating whether COSO Control Environment is operating effectively. Which evidence is
MOST relevant?
A. control-testing results, deficiency reports, and remediation tracking
B. documented review by a person independent of cash handling and recording
C. recovery logs, restoration evidence, and documented remediation
D. board oversight, ethics policies, accountability structures, and consistent enforcement
Answer: D The most relevant evidence is board oversight, ethics policies, accountability structures, and consistent
enforcement. This directly demonstrates the design or operation of COSO Control Environment.
Question 4
An auditor is evaluating whether Independent Verification is operating effectively. Which evidence is MOST
relevant?
A. reconciled pre- and post-processing counts and financial totals
B. documented procedures plus evidence they actually operated
C. role assignments showing incompatible duties are separated, supported by access logs
D. documented review by a person independent of cash handling and recording
Answer: D The most relevant evidence is documented review by a person independent of cash handling and recording. This
directly demonstrates the design or operation of Independent Verification.
PassPointPro • D217 Internal Controls & IT Controls Page 3
